To collect tax revenue and maximize the use of scarce enforcement capacity, some tax administrations focus their enforcement efforts disproportionately on large firms instead of enforcing taxes evenly on firms of all sizes: small, medium, or large. This Research & Policy Brief provides evidence...

We measure the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020. Firms' revenue fell by 26 percent, or 342.6 billion lempiras (USD 14.3 billion), in real terms between March...

The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labor supply and from constraints to sourcing material inputs. The...

The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labor supply and from constraints to sourcing material inputs. The...

The COVID19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labor supply and from constraints to sourcing material inputs. The...

By their very definition, non-timber forest products (NTFPs) originate in hinterlands and link to final consumers through value chains. This paper quantifies four value chains of the highly valuable agarwood sourced in Lao People's Democratic Republic, by looking at the actors involved and the...

Based on a case study on agarwood and Aquilaria spp. in Lao P.D.R., NTFP commercialisation is analyzed through its effect on income distribution, and with a specific objective to trace out mechanisms by which different economic agents along the commodity chain, that is in harvesting, trade,...

Based on interviews with 103 leaders of groups harvesting agarwood in various parts of Lao PDR we identify income determinants and prepare a typology of harvesters. There are three main groups of harvesters: [a] highly professional, migrant harvesters from Vietnam; [b] nonlocal, professional...

This paper describes the methodology we set up to gather appropriate data to study the impact of real life experience with electric vehicles (EVs) over a relatively long period of time on individual preferences and attitudes. We used stated choices (SC) to elicit individual preferences because...

This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...